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  1. Portability: a game changer Louis A Mezzullo, .

    Louis A Mezzullo reviews the US provisions relating to ‘portability’ between spouses of the unused applicable exclusion amount.

  2. Canada’s FATCA pact Mark Fleming and Ralph Awrey, .

    Mark Fleming and Ralph Awrey consider the facts and implications of the US and Canada’s intergovernmental agreement.

  3. Revenge of the NRTs Jason Trenton and Michael Rosen-Prinz, .

    Jason Trenton and Michael Rosen-Prinz explain what Canadian non-resident trust rules mean for US practitioners.

  4. Lost in a moral maze Tom Glanville, .

    Tom Glanville discusses ethics, morals and investment policy statements.

  5. Liechtenstein’s foundation migration Steve Meiklejohn, .

    Over the last year or so, several Liechtenstein Stiftungs have migrated to Jersey. Steve Meiklejohn explains that this is largely down to Liechtenstein’s new tax legisl…

  6. A clean slate Natasha Miklaucic and Stephanie Wong, .

    Natasha Miklaucic and Stephanie Wong outline the Canada Revenue Agency’s Voluntary Disclosure Program.

  7. Ahead of the game Paul Hotchkiss, .

    Practitioners in the Isle of Man face new laws and regulations - the UK’s statutory residence test came into force, the Isle of Man Disclosure Facility opened, and new …

  8. Know your limitations Elaine Gray, .

    Elaine Gray stresses the importance for trustees of adopting limited recourse language, in light of the Royal Court of Guernsey’s decision in Investec Trust (Guernsey) …

  9. A victory for privacy Kevin O’Loughlin, .

    Kevin O’Loughlin reviews a case demonstrating the Isle of Man’s treatment of privacy in trustee applications.

  10. Successful succession planning Penny Lovell, .

    Penny Lovell explores the longevity of family businesses in Scotland and highlights the issues that need to be addressed during family business succession planning.

  11. Foreword Volume 22, issue 3 Rosemary Marr, .

    This, the third issue of the STEP Journal in 2014, has a Crown Dependencies focus and also contains features on family businesses, as well as columns from our regular con…

  12. The appeal of the FLP Kevin O’Connell, .

    Kevin O’Connell on the rise of the family limited partnership in the Crown Dependencies.

  13. Hungary for business Dr Akos Menyhei and Dr Krisztina Gyepes, .

    Dr Ákos Menyhei and Dr Krisztina Gyepes present a practitioners’ guide to Hungary.

  14. Aviation registry aims for the skies Fiona Le Poidevin, .

    In December 2013, Guernsey introduced the 2-REG, the Channel Islands Aircraft Registry. Here Fiona Le Poidevin explores what it offers international clients

  15. Tipping the balance Julie Butler, .

    How many extra services must a property-letting business provide to be deemed ‘mainly’ a trading business, and therefore qualify for inheritance tax business property…

  16. Family business: a portrait Hannah Downie, .

    The second STEP Journal roundtable, sponsored by Northern Trust, saw family business advisors gather together for an animated discussion about philanthropic trends, how b…